/usr/share/themes/MBOpus/matchbox/theme.desktop is in matchbox-window-manager 1.2-osso21-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 | [Desktop Entry]
Type=MBTheme
Name=MBOpus
Preview=XXX
Comment=Blondie theme
ThemePath=@prefix@/themes/blondie
MenuBgColor=#e1e6da
MenuFgColor=#222222
MenuBdColor=#8f9489
MenuHlColor=#ccd2c6
PanelFgColor=#111111
#PanelBgColor=#e0e5d9
PanelBgPixmap=panelbg.png
DesktopBgSpec=col-solid:#aeb4b4
PanelMsgBgCol=#e1e6da
PanelMsgBgUrgentCol=#e1e6da
PanelMsgFgCol=#22222
DesktopHlCol=#656b7b
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